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  • 16 May 2017
  • First Look

First Look at New Ideas and Research, May 16

measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ View Details
Keywords: Re: Multiple Faculty
  • 13 Mar 2018
  • First Look

March 13, 2018

sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we explore the implications of regulations... View Details
Keywords: Sean Silverthorne
  • 07 Oct 2014
  • First Look

First Look: October 7

resources in the ongoing accumulation of scientific knowledge. Publisher's link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2478627 October 2014 Research Policy 'Open' Disclosure of Innovations, Incentives and Follow-on Reuse:... View Details
Keywords: Sean Silverthorne
  • 19 May 2003
  • Research & Ideas

Expensing Options Won’t Hurt High Tech

harm entrepreneurial incentives are often the same people who claim that current disclosure is adequate for communicating the economics of stock option grants. The two positions are clearly contradictory. If current View Details
Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton
  • 11 Aug 2009
  • First Look

First Look: August 11, 2009

contemporary regulatory designs, which rely heavily on regulated entities to monitor and assure their own regulatory compliance. We investigate whether self-reporting, or the voluntary disclosure of legal... View Details
Keywords: Martha Lagace
  • 23 May 2011
  • Research & Ideas

Corporate Sustainability Reporting: It’s Effective

Editor's note: Please see related story, Leading and Lagging Countries in Contributing to a Sustainable Society. Although companies are increasingly reporting on their corporate sustainability responsibility (CSR) performance, there has been scant evidence that such... View Details
Keywords: by Michael Blanding
  • 23 Mar 2010
  • First Look

First Look: March 23

Effective self-policing is critical to contemporary regulatory designs that rely heavily on regulated entities to monitor and assure their own regulatory compliance. We investigate whether self-reporting, or the voluntary View Details
Keywords: Martha Lagace
  • 02 Sep 2014
  • First Look

First Look: September 2

the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and... View Details
Keywords: Sean Silverthorne
  • 01 Sep 2015
  • First Look

First Look -- September 1, 2015

Mandatory Nonfinancial Performance Measurement Beneficial? By: Gallani, Susanna, Takehisa Kajiwara, and Ranjani Krishnan Abstract—We use value of information theory and examine the effect of regulation requiring mandatory measurement and... View Details
Keywords: Sean Silverthorne
  • 01 Mar 2024
  • News

The Exchange: Takeaways from the Takedown

from conveying false information. FTX’s balance sheet revealed several false and misleading facts. One of the reasons regulators mandate regular disclosures of financial facts is to force firms to be... View Details
Keywords: Jen McFarland Flint; Securities, Commodities, and Other Financial Investments; Finance
  • 24 Jul 2012
  • First Look

First Look: July 24

portfolios, such as exposure to climate change, remain hidden. If this disclosure void continues to exist, the competitiveness of U.S. companies and its capital market will be at risk. While not a panacea, we believe that developing... View Details
Keywords: Sean Silverthorne
  • 03 Dec 2008
  • What Do You Think?

Can Housing and Credit be “Nudged” Back to Health?

regulation should be there.... Keeping 'excess' in check is an appropriate response by a civilized society." As Edware Hare put it, "Forget 'nudging.' We need to replace self-indulgence with self-restraint ... better education... View Details
Keywords: by Jim Heskett
  • 01 Jun 2009
  • News

Too Big To Fail

moral hazard in the financial system to an entirely new level,” he warns. But Moss has a fix: The federal government should slap tough new regulations on all firms that pose “systemic risk” — the risk that a failure of one institution... View Details
Keywords: Roger Thompson; federal bailouts; Credit Intermediation and Related Activities; Finance
  • 08 Jan 2018
  • Research & Ideas

The Startling Percentage of Financial Advisors with Misconduct Records

required to disclose any whiff of misbehavior to the Financial Industry Regulatory Authority (FINRA), an independent monitoring organization regulated by the Securities and Exchange Commission. A research team examined those records to... View Details
Keywords: by Michael Blanding; Financial Services
  • 22 Sep 2014
  • Op-Ed

Online Banks Fill Funding Needs for Small Business

them powerful competitors in the new marketplaces, but institutionally they need to be nimble and aggressively study the appeal of the new entrants and develop new capabilities. The Role Of Regulation Although the online small business... View Details
Keywords: by Karen Mills; Banking; Financial Services
  • 02 May 2008
  • What Do You Think?

What is the Future of State Capitalism?

the World Trade Organization. C. J. Cullinane comments, "We need ... global guidelines and regulations as well as transparency." Jacoline Loewen, concurs, saying that "there may not be global rules for State Capitalism yet,... View Details
Keywords: by Jim Heskett
  • 26 Feb 2019
  • First Look

New Research and Ideas, February 26, 2019

Soltes, Eugene F. Abstract— Regulators have long been aware that differential access to information can undermine the efficiency and fairness of financial markets. In an effort to place investors on equal footing, the Securities and... View Details
Keywords: Dina Gerdeman
  • 18 Jun 2013
  • First Look

First Look: June 18

wage comparisons affect firm policies on executive pay? This paper explores that question using a 1992 SEC proxy disclosure rule that mandated increased disclosure of executive pay. We argue that this rule... View Details
Keywords: Anna Secino
  • 15 Mar 2016
  • First Look

March 15, 2016

behavior and ways to counter it with information on why to give. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=50771 Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign... View Details
  • 12 Aug 2002
  • Research & Ideas

‘Let the Buyer Beware’ Doesn’t Protect Investors

makes sense. So disclosure is a very important part of a better system, but it has to be more timely and apparent than in the current form of a prospectus. It was a poor performance by the banks; one that revealed a basic conflict of... View Details
Keywords: by D. Quinn Mills